1.audit 审计 (aSY.#;
2.attestation 鉴证 7;Vq r$9)
3.credibility 可信赖程度 q#P@,|nc:
4.audit of financial statements 财务报表审计 })5
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5.agreed-upon procedures 执行商定程序 Jm]P,jaLc
6.high levels of assurance 高水平保证
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7.compilation 编制 78F
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8.reliability 可靠性 URDXyAt
9.relevance 相关性 ]E}eM@xdD
10.professional skepticism 职业谨慎 '2xfU
11.objectivity 客观性 fwz-)?
12. professional competence 专业胜任能力 L(_bf/@3
13.Senior/CPA-in-charge 项目经理 {7LNQGiJ
14.audit engagement letter 业务约定书 t}f,j^`e
15.recurring audit 连续审计 g66SCr}
16.the client 委托人 CP6xyXOlPB
17.change CPA 更换注册会计师 0z`-fQfK
18.the existing CPA 现任注册会计师 Q<fDtf}
19.the successor CPA 后任注册会计师 )o_Pnq9_
20.the preceding CPA前任注册会计师 b'
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21.issue the audit report 出具审计报告 jLF,R7t
22.expert 专家 ,?`Zrxe[
23.the board of directors 董事会 [IP
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24.knowledge of the entity‘ s business 了解被审计单位情况 %%hG],w
25.assess material misstatement risks评估重大错报风险 a0
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4-~S"T8<u
27.a general knowledge of —— 初步了解―――的情况 !A&>Eeai
28.a more knowledge of—— 进一步了解的情况 H.*aVb$
29.the prior year‘s working papers 以前年度工作底稿 5PPaR|c3
30.minutes of meeting 会议纪要 q?bKh*48
31.business risks 经营风险 ja+PVf
32.appropriateness 适当性 uxsi+vkI
33.accounting estimate 会计估计 &a
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34.management representations 管理层声明 NRDXWscb
35.going concern assumption 持续经营假设 /=S\v<z
36.audit plan 审计计划 3u~V&jl
37.significant audit areas 重点审计领域 3D2i32Y@!
38.error 错误 aP/Ff%5T
39.fraud舞弊 v)%0`%nSR
40.modified or additional procedures 修改或追加审计程序 0^>b=a
41.misappropriation of assets 侵占资产 c^x5 E`{
42.transactions without substance 虚假交易 S$ Z?T
43.unusual pressures 异常压力 VrnZrQj<
44.the suspected noncompliance 涉嫌存在违法行为 g&?{^4t]
45.materialiy 重要性 #(G"ya
46.exceed the materiality level 超过重要性水平 "-:-!1;Ji
47.approach the materiality level 接近重要性水平 2OsS+6,[x
48.an acceptably low level 可接受水平 5L
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 87yZd8+)
50.misstatements or omissions 错报或漏报 BL1d=%2R
51.aggregate 总计 B2l5}"{`
52.subsequent events 期后事项 b;IzK'
53.adjust the financial statements 调整财务报表 D2 X~tl5<
54.perform additional audit procedures 实施追加的审计程序 K2!GpGZu
55.audit risk 审计风险 _DLELcH
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56.detection risk 检查风险 BKk+<#Ti
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 7&3
59.tolerable misstatement 可容忍错报 aXh~w<5F
60.the acceptable level of detection risk 可接受的检查风险